IRS Reference Codes

What does my IRS reference code mean?

One of the biggest questions I’ve been seeing this year are what the various reference codes mean on the IRS Where’s My Refund Tool. A lot of tax filers are getting IRS Reference Codes back, but don’t know what they mean and don’t know if they are in trouble. For more information on WMR, check out When To Expect My Tax Refund.

However, finding the IRS reference codes has also been one of the hardest things to track down this year, especially with all the changes to the way the IRS is processing refunds.

Anyway, here are the IRS Where’s My Refund Tool Reference codes. You read this chart by first looking for your code, then seeing what the error is. Each error has a specific set of steps that the IRS will follow, called Inquiry Response Procedure. Here is the list of what the IRM Codes mean.

1461 – Taxpayer is advised their refund check was mailed undelivered by the Postal Service. Taxpayer is provided the option to update their address online. Check account to determine if the taxpayer changed their address online. If address is changed, advise taxpayer their request is being processed. If taxpayer did not change their address, follow instructions in IRM 21.4.3.4.3, Undeliverable Refund Checks.

1522 – No data, taxpayer filed electronic return more than 3 weeks ago; TIN not validated See IRM 21.4.1.3.1.1, Return Not Found

2007/2008 – Taxpayer’s check returned undelivered by the Postal Service and taxpayer does not meet Internet Refund Fact of Filing (IRFOF) eligibility. For example account may have an additional liability, or a freeze code other than S-. Analyze account and take appropriate action.

2009 – Taxpayer’s check returned undelivered by the Postal Service and taxpayer does not meet IRFOF eligibility. Taxpayer does not pass disclosure through IRFOF due to lack of data on IRFOF. IRM 21.4.3.4.3, Undeliverable Refund Checks